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党领导税收工作的历史演进与进阶路径 被引量:1

Historical Evolution and Advanced Path for the Leadership of Communist Party of China in Taxation Work
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摘要 坚持党对税收工作的领导是新时代税收工作必须坚持的首要原则,是高质量推进税收现代化的必然要求。党对税收工作的领导经历了革命阶段的初步探索.建设阶段的确立和曲折前进.改革开放阶段的重塑到强化、新时代全面领导阶段的巩固和提升的变迁,积攒下丰富经验。坚持党对税收工作的领导才能确保税收改革沿着正确方向发展,为实现税收现代化提供政治保证。新时代,坚持党对税收工作的领导,就要牢牢坚持党的领导核心地位,坚持稳中求进的工作总基调.推进党建与税收工作的深度融合,同时提高党对税收工作领导的能力和水平。 Upholding the leadership of Communist Party of China over taxation work is the primary principle that must be adhered to in taxation work in the new era,and it is an inevitable requirement for high-quality promotion of taxation modernization.The Party's leadership in taxation has gone through a preliminary exploration in the revolutionary phase,the establishment and tortuous progress in the construction phase,the reshaping and strengthening of the reform and opening-up stage,and the consolidation and promotion of the overall leadership phase in the new era.It has accumulated rich experience.Adhering to the Party's leadership over taxation work can ensure that taxation reforms develop in the right direction and provide political guarantees for the realization of taxation modernization.In the new era,to adhere to the Party's leadership over taxation work,we must firmly adhere to the Party’s core leadership position,adhere to the general keynote of seeking progress while maintaining stability,promote the deep integration of the Party building and the taxation work,and improve the Party's ability and level of leadership over taxation work.
作者 叶青 袁昭颖 YE Qing;YUAN Zhaoying
出处 《税务研究》 CSSCI 北大核心 2021年第6期55-61,共7页
基金 中南财经政法大学中央高校基本科研业务费专项资金(项目编号:202010419)的资助。
关键词 新时代 党的建设 税收工作 税收现代化 税收改革 New Era The Party Building Taxation Work Tax Modernization Tax Reform
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